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Peer Review Guide > Summary of Quality Control Standards Amendment to SQCS No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice
n Overview.. This standard adds an Engagement Performance requirement that, where applicable, a firm's policies and procedures address the concurring partner review requirements applicable to SEC engagements as set forth in the membership requirements of the SEC Practice Section
of the AICPA.
n Peer Review Guide > Summary of Quality Control Standards © 1998-2001, Duane Reyhl, CPA |